R&D tax relief eligibility
Eligibility begins with a qualifying project, not with a sector label or the fact that a product is new to the company.
Read the guideOfficial guidance
Tax relief information, from the source.
Use current GOV.UK and HMRC guidance to understand the broad rules and prepare useful questions for an individual assessment.
External guidance opens in a new tab and remains subject to change.
Reclaim Tax UK guides
Practical answers to common R&D questions.
Each guide is source-led, dated and reviewed by the accountable internal content owner.
Qualifying R&D costs
Only eligible expenditure attributable to qualifying R&D activity can enter a claim, and the rules depend on the accounting period and contractual arrangements.
Read the guideMerged RDEC and ERIS
For accounting periods beginning on or after 1 April 2024, most qualifying claims fall within the merged expenditure-credit scheme or Enhanced R&D Intensive Support.
Read the guideR&D claim process and deadlines
A supportable claim brings the technical basis, qualifying expenditure and Corporation Tax submission together for the correct accounting period.
Read the guideHMRC R&D enquiries
HMRC can open a compliance check into an R&D claim. Prompt, evidence-led responses and clear ownership of correspondence are important.
Read the guideReference library
Explore the relevant reliefs.
These resources explain the general rules. They do not determine whether a particular business or item of expenditure qualifies.
GOV.UK · HMRC01
Merged RDEC and ERIS
HMRC guidance on the schemes for accounting periods beginning on or after 1 April 2024.
Read official guidanceGOV.UK · HMRC02
Capital allowances
Official guidance on claiming allowances for qualifying business expenditure.
Read official guidanceGOV.UK · HMRC03
Patent Box
HMRC explains the eligibility conditions and how qualifying profits are treated.
Read official guidanceGOV.UK · HMRC04
Land Remediation Relief
HMRC guidance on relief for qualifying contaminated-land expenditure.
Read official guidanceDiscuss what may apply to your business.
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